Chapter 866, Laws of 1989;
Chapter 876, Laws of 1992;
House Bill 839, 1994 Regular Session
A 2% tax is imposed on the gross income of restaurants, hotels and motels in Canton, including but not limited to, the sales of beer and alcoholic beverages sold to be consumed on the premises. This levy is in addition to all other taxes imposed. Effective June 1, 1989. No repeal date.
“Hotel” or “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and is known to the trade as such. Such terms does not include a place of lodging with 10 or less rental units.
“Restaurant” means all places where prepared food is served and whose annual gross proceeds of sales or gross income for the preceding calendar year equals or exceeds $100,000. For the purposes of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same person, persons or corporation shall be aggregated.